News and Events - Tax


20th Mar 2019Newsflash

Innocent Agents – Liable for Unpaid Duty but not Penalties?

The Court of Appeal has referred an important question of law concerning the operation of the excise duty regime to the Court of Justice of the European Union (‘CJEU’). In The Commissioners for HM Revenue and Customs v Martyn Glen Perfect [2019] EWCA Civ 465, Mr Perfect was a lorry driver who was employed to […]

15th Mar 2019News

Cantor Fitzgerald Should have Known its Transactions Were Connected with Fraud

Howard Watkinson and Joshua Carey, led by James Puzey, were instructed by HM Revenue in Customs in Tower Bridge GP Limited -v- The Commissioners for HM Revenue and Customs [2019] UKFTT 176 (TC), the most high profile civil MTIC fraud case to date. Tower Bridge GP Limited is the VAT Group Representative for Cantor Fitzgerald […]

21st Dec 2018News

Reasonable Excuse Revisited

Just over six months on from Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) the Upper Tribunal (Tax and Chancery Chamber) (“the Upper Tribunal”) has revisited the issue of “reasonable excuse” in the decision of Timothy Raggatt QC -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0412 […]

5th Dec 2018News

Tax Team Winter Newsletter

Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition, Jonathan Kinnear QC and Laura Stephenson cover the important decision of R (oao PML Accounting Limited) handed down by the Court of Appeal which touches on penalties following a resolution of the underlying decision. Vivienne Tanchel and Howard Watkinson consider […]

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